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Facts
The assessee filed an appeal for Assessment Year 2020-21 against a CIT(A) order. During the proceedings, the counsel submitted that the appeal was incorrectly filed, stemming from an order under Section 154, and should have been filed directly against the CIT(A) order due to a bona fide mistake. The counsel sought to withdraw the current appeal with the liberty to file a fresh one.
Held
The Tribunal dismissed the present appeal as withdrawn, granting the assessee liberty to file a fresh appeal against the CIT(A) order dated 17/10/2023 within 30 days of receiving this order. It was clarified that the time consumed in the current proceedings would not be counted for limitation purposes if the fresh appeal is filed within the stipulated period.
Key Issues
Whether an appeal can be withdrawn due to a bona fide mistake in filing against the wrong order, and how the limitation period for filing a fresh appeal should be treated.
Sections Cited
Section 154 of the Income Tax Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI
Before: SH. PRADIP KUMAR KEDIA & SHRI YOGESH KUMAR U.S.
This appeal is filed by the assessee for Assessment Year 2020- 21 against the order of the Ld. CIT(A)/National Faceless Appeal Centre (‘NFAC’ for short), New Delhi, dated 17/10/2023.
After arguing for sometime on the merits of the case, the Ld. Counsel for the assessee submitted that the present Appeal is assessee should have filed appeal against the order of the CIT(A) dated 17/10/2023 which was the bonafide mistake at the ends of the Assessee. Therefore, the Ld. Counsel filed memo to withdraw the present Appeal with a liberty to file the Appeal against the order of the Ld. CIT(A) dated 17/10/2023.
Considering the above facts and circumstances and the Memo filed by the Assessee's Representative, we dismiss the present Appeal of the Assessee as withdrawn with a liberty to file fresh Appeal challenging the order of the Ld. CIT(A) dated 17/10/2023 within 30 days from the date of receipt of this order. If the assessee files the Appeal challenging the order of the Ld. CIT(A) dated 17/10/2023 within 30 days from the date of the receipt of this order, the time consumed in the present proceedings shall not be counted for the purpose of limitation while counting the delay in filing the fresh Appeal before the Tribunal. withdrawn.
Order pronounced in the open court on 10th JULY, 2024.